Terra Innovatum Global dismissed KPMG on October 9, effective October 12, 2026, and said MaloneBailey will become auditor for the fiscal year ending December 31, 2026, subject to completion of client acceptance procedures. The company said material weaknesses in internal control over financial reporting remain unresolved, while no accounting or auditing disagreements with KPMG occurred during fiscal 2025 or the interim period through October 12, 2026; KPMG’s fiscal 2025 audit report contained no adverse opinion, disclaimer or qualifications.